Question: Lebaum Corporation uses the weighted-average method in its process costing system. Data concerning the second processing department for the most recent month are listed below:

Lebaum Corporation uses the weighted-average method in its process costing system. Data concerning the second processing department for the most recent month are listed below:

Production data:

Units in process, beginning:

(materials 60% complete; conversion 20% complete)

400 units

Units transferred in during the month from the preceding department:

1,200 units

Units completed and transferred out during the month:

1,000 units

Units in process, ending:

(materials 40% complete; conversion 80% complete)

? units

Cost data:

Work in process, beginning:

(consists of cost transferred in, $12,400; materials cost, $9,078; and conversion cost, $7,514)

$ 28,992

Costs transferred in during the month:

$ 126,000

Materials cost added during the month:

$ 82,000

Conversion costs incurred during the month:

$ 108,000

What is the cost per equivalent unit for materials? (Choose the closest answer.)

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